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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, NEW DELHI
Before: SHRI H.S. SIDHU
ORDER These Appeals are filed by the Assessee emanate out of separate Orders passed by the Ld. Commissioner of Income Tax (Appeals)-2, New Delhi pertaining to the Asstt. Years 2012-13 & 2013-14.
In these cases the Notice were sent to the assessee for hearing for today i.e. 30.10.2018 at the address mentioned in Form No. 36 vide Column No. 10.
On 30.10.2018, neither the assessee nor its Authorised Representative attended the hearing and also not filed any Application for adjournment or nor filed the fresh address before the Tribunal, hence, we are of the view that no useful purpose would be served to serve the notice again and again on the same address. In view of above, it is thus inferred that the assessee is not interested in prosecution of its Appeals.
Having regard to Rule 19(2) of ITAT Rules and following various decisions of Delhi Bench of the Tribunal including that of Multiplan India Ltd. : 38 ITD 320 (Delhi) and Hon’ble Madhya Pradesh High Court’s decision in Estate of Late Tukojirao Holkar vs. CWT; 223 ITR 480 (MP), I treat these appeals as un-admitted and dismiss the same. I would like to clarify that subsequently if the assessee explains the reasons for non appearance and if the Bench is so satisfied, the matter may be recalled for the purpose of adjudication of the Appeals.
In the result, both the Appeals of the assessee are dismissed in limine.
Order pronounced on 30-10-2018.